9911796707
TMI Blog2006 (12) TMI 307X X X X Extracts X X X X X X X X Extracts X X X X ..... ] This stay application is directed against the Order-in-Appeal dated 11-8-2006. Since the issued involved in this case is in a narrow compass, we waive the pre-deposit of amount of duty and penalty involved in this case and take up appeal itself for disposal. 2. The relevant facts that arise for consideration are that the appellants are manufacturer of Ceramic Glazed Tiles and these tiles ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st for adjournment. 4. Heard the learned DR and perused the case records. We find that in this case the provisions of Section 4A are made applicable for the goods manufactured by the appellant. Provisions of Section 4A is read : - Section 4A. Valuation of excisable goods with reference to retail sale price. (1) The Central Government may, by notification in the Official Gazette, specify any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of allowing any abatement under sub-section (2), take into account the amount of duty of excise, sales tax and other taxes, if any, payable on such goods. (4) Where any goods specified under sub-section (1) are excisable goods and the manufacturer - (a) removes such goods from the place of manufacture, without declaring the retail sale price of such goods on the packages or declares a reta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re covered under Section 4A for ascertainment of correct assessable value, no recourse has to be undertaken to Central Excise Valuation Rules, 2000. Any addition or deletion from the value is not contemplated under Section 4A. In the absence of any such provision, adding the additional amount of insurance recovered would be going beyond the statute. 5. Since in this case, it is undisputed that t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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